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All Journal International Journal of Business, Technology, and Organizational Behavior (IJBTOB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Belinda
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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DETERMINANTS OF ENVIRONMENTAL DISCLOSURE Effriyanti; Belinda
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.131

Abstract

This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were collected using the purposive sampling method. The amount of data collected was 105 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM (Random Effect Model) model which was chosen as the most appropriate model analysis. The results show that institutional ownership, audit committee size, and environmental performance simultaneously influence environmental disclosure. Partial institutional ownership has no effect on environmental disclosure. The size of audit committee partially influences environmental disclosure. Environmental performance partially influences environmental disclosure.
The Digitalization of MSMEs: An Efforts to Improve the Regional Economy During and the Post-Covid-19 in Pangkalpinang Belinda; Zahri, Alvi Pradanita; Andini, Mutia; Zukhri, Nizwan
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 1 No. 6 (2021): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v1i6.161

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the economic development of a region. This study aims to inventory and map the implementation of digitizing MSMEs in Pangkalpinang City and to manifest strategies so that MSMEs in Pangkalpinang City can switch to the internet or digital market. The method used in this research is descriptive analysis method with a qualitative approach. Subjects or informants in this study amounted to 100 subjects from 28,259 SMEs in Pangkalpinang City obtained using purposive sampling technique. The criteria for taking the subject are (1) MSMEs located in Pangkalpinang City and registered with the Office of Cooperatives, MSMEs, and Trade in Pangkalpinang City; (2) MSMEs that include complete information at the Office of Cooperatives, MSMEs, and Trade in Pangkalpinang City; and (3) MSMEs who can be contacted via WhatsApp in accordance with data from the Pangkalpinang City Cooperatives, MSMEs and Trade Office and can be found directly. The data collection technique used is bydistributing questionnaires, observations (observations), and literature studies (library). The content analysis technique used is in the form of content analysis. Based on the research results show that The 100 MSME actors in Pangkalpinang City who were used as subjects in this study were quite good and almost evenly distributed. Strategies that can be taken by the government in order to attract MSME actors in Pangkalpinang city to switch to the internet or digital market are: (1) Providing knowledge and assistance so that MSME actors know that online promotion can reduce promotional costs; (2) Cooperating with financial technology companies related to the use of QRIS (Quick Response Code Indonesian Standard) in order to provide knowledge to MSME actors regarding the ease of digital transactions; and (3) Holding workshops for MSME actors so that they can continue to hone their abilities and skills in entrepreneurship. Keywords: MSMEs, digitization, digitalization implementation strategies, MSME performance.
Co-Authors Andini, Mutia Effriyanti Nizwan Zukhri Zahri, Alvi Pradanita